Circulars

163/19/2021-GST: Fibre Drums, whether corrugated or noncorrugated is classifiable under 4819

42/90: Printed wrappers for wrapping soaps, cakes, chocolates etc., cut to size are classifiable under sub-heading 4823 19.

18/90-Cx: Composite paper containers supplied for use as Defence Ammunition Stores is classifiable under sub-heading 4818 19 and not under sub-heading 4818 90.

19/89: Products consisting of sheets of paper impregnated with plastics & compressed together having more the character of paper would be classifiable under sub-heading 4818 90. If they have a hard rigid character they are classifiable under Chapter 39.

10/89-Cx: Teleprinter rolls whether plain or interleaved with carbon paper are a new product known in the market as an article of stationery. Accordingly, they would be classifiable under sub-Heading 4818 90 prior to 1-3-1988 and under sub-heading 4823 90 after 1-3-1988.

9/89-Cx: Printing being incidental to the primary use of the product, printed waxed wrapping paper is not covered under Chapter 49 as a product of printing industry but would be more appropriately classifiable as a converted paper under sub-heading 4811 90.

7/89-Cx: Wall covering of width of not less than 45 cms. and not more than 160 cms., as well as wall coverings of less than 45 cms. width would be classifiable under heading 4814.

6/89-Cx: Printed sheets or paper or 'printed tops' would be classifiable under heading 4811.

8/88-Cx: Reel core would be classifiable under sub-heading 4818 19 because essentially, such reel cores are nothing but support materials on which goods are wrapped or wound.

61/30/86-Cx: Printed card board flattened and unassembled boxes (skillets) intended for packing of the match sticks are classifiable under sub-heading 4818 11.